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Click here for the Final Approved Capital Project Sales Tax Project List  

South Carolina Code of Laws Article 3 Section 4-10-300 outlines the steps a county can take to levy a one (1) percent sales tax by referendum on sales within the county the purpose for which proceeds are to be used for capital related projects. 

In November of 2015, Greenwood County Council began the process with the first step of creating a six (6) member Capital Sales Tax Project (CPST) Commission.  The Capital Project Sales Tax Act outlines the composition of the commission seats.  The commission created must consider proposals for funding capital projects within the county. The commission then formulates the referendum question that is to appear on the ballot.   The date of the referendum is November 8, 2016.   Meetings of the commission are open to the public.

This is a similar referendum process approved by Greenwood County voters in November of 2007 to fund the construction of a new Greenwood County Library and make refurbishments at the Buzzard Roost Dam of Lake Greenwood.  The 2006 sales tax generated roughly $43 million and ended June 30, 2012.  For more information, click for additional details regarding the 2007 Greenwood County Capital Project Sales Tax.

Program Highlights

  • Sales tax dollars raised in Greenwood County stay in Greenwood County.
  • With a sales tax, out of County residents contribute towards the investment of Greenwood County projects. 
  • Unprepared food items eligible for purchase with United States Department of Agriculture food coupons are exempt from the capital projects tax. For additional information, visit the South Carolina Department of Revenue website. 
  • If passed by the voters, the sales tax will expire after a maximum period of 8 years.
  • The projects chosen will reflect the needs throughout Greenwood County to include the incorporated areas of Greenwood, Hodges, Ninety Six, Troy and Ware Shoals.  Greenwood County plans to use a committee system to evaluate projects.  The five (5) committees are Economic Development, Infrastructure, Parks/Recreation, Public Safety and Quality of Life.
  • By law, the money raised as a part of this program can only be spent on the projects approved by the voters.  Residents will see on the ballot how the Penny is being spent and Greenwood County is committed to reporting progress to residents.
  • County Council cannot modify the ballot question formed by the Capital Project Sales Tax Commission.


Contact Information

Administrative Assistant to the County Manager Susan McIntyre
Greenwood County Administration
Park Plaza, Suite 102
600 Monument Street, Box P-103
Greenwood, SC 29646
Phone: (864) 942-8507

Last updated: 8/1/2016 3:50:37 PM